`Case 1:19—cv-00859—RTH Document 31-14 Filed 08/26/20 Page 1 of 19
`
`
`
`
`
`EXHIBIT N
`EXHIBIT N
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 2 of 19
`
`ENUM010 (USPAN 10/052,250 – USPN 9,600,842) Claim 29: XBRL Validator Applicability
`
`A computer program product embodied on at least one non-transitory computer readable medium and configured to cause at least
`29.
`one hardware processor to operate, the computer program product comprising:
`
`code stored on the at least one non-transitory computer readable medium and configured to cause the at least one hardware
`processor to identify at least one computer-readable Extensible Markup Language (XML)-compliant data document that is eXtensible
`Business Reporting Language (XBRL)-compliant and includes:
`
`a plurality of line items with a plurality of data values, and
`
`a plurality of computer-readable semantic tags that describe a semantic meaning of the data values, where the at least one
`computer-readable XML-compliant data document is capable of including multiple hierarchical relationships between two of the
`plurality of line items;
`code stored on the at least one non-transitory computer readable medium and configured to cause the at least one hardware
`
`processor to parse the at least one computer-readable XML-compliant data document, by:
`
`receiving the at least one computer-readable XML-compliant data document,
`
`identifying the multiple hierarchical relationships between the two line items, and at least one of the computer-readable
`semantic tags that describes the semantic meaning of at least one of the data values included in the at least one computer-readable
`XML-compliant data document;
`code stored on the at least one non-transitory computer readable medium and configured to cause the at least one hardware
`
`processor to access a plurality of computer-readable rules including:
`
`a computer-readable datatype rule for validation of a type of data values,
`
`a computer-readable calculation rule for validation of a calculation involving data values, and
`
`a computer-readable unit rule for validation of a unit of data values;
`code stored on the at least one non-transitory computer readable medium and configured to cause the at least one hardware
`
`processor to process the at least one computer-readable XML-compliant data document, by:
`
`identifying at least a subset of the computer-readable rules including at least one of:
`
`the computer-readable datatype rule for validation of the type of data values,
`
`the computer-readable calculation rule for validation of the calculation involving data values, or
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 1
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 3 of 19
`
`the computer-readable unit rule for validation of the unit of data values; and
`
`processing at least a portion of the data values of at least a portion of the plurality of line items of the at least one computer-
`
`readable XML-compliant data document, utilizing the at least subset of the computer-readable rules, and at least a portion of the
`computer-readable semantic tags of the at least one computer-readable XML-compliant data document;
`code stored on the at least one non-transitory computer readable medium and configured to cause the at least one hardware
`
`processor to display a result of a validation of the at least one computer-readable XML-compliant data document;
`
`code stored on the at least one non-transitory computer readable medium and configured to cause the at least one hardware
`processor to develop a report, by:
`
`identifying the at least one computer-readable semantic tag that describes the semantic meaning of the at least one data
`value included in the at least one computer-readable XML-compliant data document, and
`
`retrieving data from one or more sources to represent the at least one data value in the report.
`
`
`
`Claim 29 Elements
`A computer program product
`embodied on at least one non-
`transitory computer readable
`medium and configured to cause
`at least one hardware processor
`to operate, the computer
`program product comprising:
`
`Applicability
`Users of an XBRL validator use a computer program product embodied on at least one non-
`transitory computer readable medium and configured to cause at least one hardware processor
`to operate, the computer program product.
`
`Note: Any entity using XBRL on an official basis requires use of an XBRL validator to ensure that
`an XBRL document complies with relevant rules set forth by the XBRL standard.
`
`See excerpt(s) below, for example: https://www.sec.gov/structureddata/edgarvalandrender
`
`EDGAR Renderer is available as an open source application to include within software
`applications. As of September 28, 2015, the viewer and previewer on the SEC website
`(www.sec.gov/spotlight/xbrl/viewers.shtml), as well as rendering related error and warning
`messages, rely on EDGAR Renderer 3.3.0.814. The EDGAR Renderer standalone program and its
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 2
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 4 of 19
`
`source code are available for download at www.arelle.org/applications and the change log from
`version 3.2.0.727 is available at
`https://github.com/Arelle/EdgarRenderer/blob/3.3.0.814/change_log.md.
`
`https://www.sec.gov/structureddata/announcement/osd-announcement-110615---edgar-
`renderer-and-validation-engine.html
`
`EDGAR® Renderer enables investors to view via the SEC website the interactive data filings
`submitted under the SEC's rules that require the use of XBRL.
`The Previewer provides the capability to test how an interactive data submission will appear on
`the SEC's website when submitted via EDGAR; the Previewer is only a test mechanism and does
`not constitute an official filing. Once a company completes its interactive data submission via
`EDGAR, the rendering will be presented with the official filing on the SEC website.
`The version of EDGAR Renderer in use on the SEC website is available for download from
`www.arelle.org/applications as a standalone program. A link to the source code for the current
`and other versions of EDGAR Renderer are also available at that site.
`
`https://www.sec.gov/xbrl
`Users of an XBRL validator use code stored on the at least one non-transitory computer readable
`medium and configured to cause the at least one hardware processor to identify at least one
`computer-readable Extensible Markup Language (XML)-compliant data document that is
`eXtensible Business Reporting Language (XBRL)-compliant and includes: a plurality of line items
`with a plurality of data values, and a plurality of computer-readable semantic tags that describe a
`semantic meaning of the data values, where the at least one computer-readable XML-compliant
`data document is capable of including multiple hierarchical relationships between two of the
`plurality of line items. See excerpt(s) below, for example (emphasis added):
`
`
`code stored on the at least one
`non-transitory computer
`readable medium and
`configured to cause the at least
`one hardware processor to
`identify at least one computer-
`readable Extensible Markup
`Language (XML)-compliant data
`document that is eXtensible
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 3
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 5 of 19
`
`Note: As set forth below, XBRL documents are required by the XBRL standard to be XML-
`compliant and include a plurality of line items with a plurality of data values, and a plurality of
`computer-readable semantic tags.
`
`“In XBRL terminology, a concept is a definition of a reporting term. Concepts manifest as XML
`Schema [SCHEMA‑1] element definitions. In the taxonomy schema a concept is given a concrete
`name and a type. The type defines the kind of data types allowed for facts measured according
`to the concept definition. For example, a “cash” concept would typically have a monetary type.
`This declares that when cash is reported, its value will be monetary. In contrast, a
`“accountingPoliciesNote” concept would typically have a string type so that, when the
`“accountingPoliciesNote” is reported in an XBRL instance, its value would be interpreted as a
`string of characters. Additional constraints on how concepts can be used are documented by
`additional XBRL attributes on the XML Schema [SCHEMA‑1] element definitions that correspond
`to the concepts…The linkbases in a taxonomy further document the meaning of the concepts by
`expressing relationships between concepts (inter-concept relationships) and by relating concepts
`to their documentation.”
`http://www.xbrl.org/Specification/xbrl-recommendation-2003-12-31+corrected-errata-2012-01-
`25.htm#_Toc202578211
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy.”
`http://specifications.xbrl.org/validation.html
`
`“instance or instance document XML file that contains business reporting information and
`represents a collection of financial facts and report-specific information using tags from one or
`more XBRL taxonomies.”
`
`Business Reporting Language
`(XBRL)-compliant and includes:
`
` a
`
` plurality of line items with a
`plurality of data values, and
`
` a
`
` plurality of computer-readable
`semantic tags that describe a
`semantic meaning of the data
`values, where the at least one
`computer-readable XML-
`compliant data document is
`capable of including multiple
`hierarchical relationships
`between two of the plurality of
`line items;
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 4
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 6 of 19
`
`
`“line item Elements that conventionally appear on the vertical axis (rows) of a table.”
`
`“tag (noun) Identifying information that describes a unit of data in an instance document and
`encloses it in angle brackets (<> and ). All facts in an instance document are enclosed by tags
`that identify the element of the fact.”
`
`“validation Process of checking that instance documents and taxonomies correctly meet the
`rules of the XBRL specification.”
`http://www.sec.gov/spotlight/xbrl/glossary.shtml
`
`Note: As set forth below, XBRL documents are required by the XBRL standard to be XML-
`compliant and be capable of including multiple hierarchical relationships between two line items.
`
`
`
`
`
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 5
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 7 of 19
`
`“From a technical perspective, XBRL implements XML, but also encapsulates other WC3
`standards to enable features important to business reporting—like multiple relationships (both
`hierarchical and non-hierarchical) and extensibility—that are not available in native XML. The
`XBRL specification defines how to create documents containing your data in well-formed XML
`(called instance documents) and how to create files containing relevant business terminology,
`their meanings, their data types, relationships among terms, and the rules/formulas they must
`follow (called taxonomies).”
`http://www.xbrl.org/bpboarddocs/xbrlorcustomizedxml.pdf
`
`Users of an XBRL validator use code stored on the at least one non-transitory computer readable
`medium and configured to cause the at least one hardware processor to parse the at least one
`computer-readable XML-compliant data document, by: receiving the at least one computer-
`readable XML-compliant data document, identifying the multiple hierarchical relationships
`between the two line items, and at least one of the computer-readable semantic tags that
`describes the semantic meaning of at least one of the data values included in the at least one
`computer-readable XML-compliant data document. See excerpt(s) below, for example (emphasis
`added):
`
`
`
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`“XBRL can express multiple hierarchies of explicit relations. Because XBRL separates concept and
`relation definitions, you can define more than one hierarchy of such relations.”
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`code stored on the at least one
`non-transitory computer
`readable medium and
`configured to cause the at least
`one hardware processor to
`parse the at least one computer-
`readable XML-compliant data
`document, by:
`
`receiving the at least one
`computer-readable XML-
`compliant data document,
`
`identifying the multiple
`hierarchical relationships
`between the two line items, and
`at least one of the computer-
`readable semantic tags that
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 6
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 8 of 19
`
`
`
`Users of an XBRL validator use code stored on the at least one non-transitory computer readable
`medium and configured to cause the at least one hardware processor to access a plurality of
`computer-readable rules including: a computer-readable datatype rule for validation of a type of
`data values, a computer-readable calculation rule for validation of a calculation involving data
`values, and a computer-readable unit rule for validation of a unit of data values. See excerpt(s)
`below, for example (emphasis added):
`
`Note: As set forth below, a computer-readable datatype rule is required for validation of a type
`of data values.
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy.”
`https://specifications.xbrl.org/validation.html
`
`“Datatypes
`All XBRL concept definitions are associated with a datatype that enforces basic validation of the
`format of reported values. For example, ensuring that strings are not reported against concepts
`which should take numeric values. At a technical level, XBRL reuses the XML Schema datatype
`system. The standard defines a wide range of base datatypes, but the Data Type Registry 1.0
`allows for the collaborative development, rapid review, publication and on-going use of
`additional specialised data constraints.”
`
`describes the semantic meaning
`of at least one of the data values
`included in the at least one
`computer-readable XML-
`compliant data document;
`code stored on the at least one
`non-transitory computer
`readable medium and
`configured to cause the at least
`one hardware processor to
`access a plurality of computer-
`readable rules including:
`
` a
`
` computer-readable datatype
`rule for validation of a type of
`data values,
`
` a
`
` computer-readable calculation
`rule for validation of a
`calculation involving data values,
`and
`
` a
`
` computer-readable unit rule
`for validation of a unit of data
`values;
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 7
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 9 of 19
`
`http://specifications.xbrl.org/validation.html
`
`Note: As set forth below, a computer-readable calculation rule is required for validation of a
`calculation involving data values.
`
`“Calculations
`Taxonomies can capture basic summation relationships between concepts which will be checked
`during the validation process. As the scope of calculations that can be defined in this way is
`limited, many implementations choose to use Formula for all calculation constraints.”
`http://specifications.xbrl.org/validation.html
`
`Note: As set forth below, a computer-readable unit rule is required for validation of a unit of
`data values.
`
`“Units
`The XBRL 2.1 specification requires that facts for concepts with a monetary datatype use
`particular units based on the ISO 4217 currency code standard. More general constraints
`between datatypes and units can be defined in the Units Registry 1.0.”
`http://specifications.xbrl.org/validation.html
`
`“Validation
`Data quality can be greatly enhanced through multiple layers of validation. The XBRL standard
`provides the ability to design and publish business validation rules in a standardised format.
`Basic validation semantics can be represented in XBRL taxonomies using the core specifications.
`More complex constraints can be modelled using the Formula Specifications. These validation
`rules can be applied at the time of preparation of a report, as well as by all of the recipients of
`that report.”
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 8
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 10 of 19
`
`http://specifications.xbrl.org/spec-group-index-formula.html
`
`“the monetary type serves as the datatype for those financial concepts in a taxonomy which
`denote units in a currency. Instance items with this type must have a unit of measure from the
`ISO 4217 namespace of currencies.”
`http://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2.1-REC-2003-12-
`31+corrected-errata-2013-02-20.html#unit
`
`
`code stored on the at least one
`non-transitory computer
`readable medium and
`configured to cause the at least
`one hardware processor to
`process the at least one
`computer-readable XML-
`compliant data document, by:
`
`identifying at least a subset of
`the computer-readable rules
`
`
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`Users of an XBRL validator use code stored on the at least one non-transitory computer readable
`medium and configured to cause the at least one hardware processor to process the at least one
`computer-readable XML-compliant data document, by: identifying at least a subset of the
`computer-readable rules including at least one of: the computer-readable datatype rule for
`validation of the type of data values, the computer-readable calculation rule for validation of the
`calculation involving data values, or the computer-readable unit rule for validation of the unit of
`data values; and processing at least a portion of the data values of at least a portion of the
`plurality of line items of the at least one computer-readable XML-compliant data document,
`utilizing the at least subset of the computer-readable rules, and at least a portion of the
`computer-readable semantic tags of the at least one computer-readable XML-compliant data
`document. See excerpt(s) below, for example (emphasis added):
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 9
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 11 of 19
`
`including at least one of:
`
`the computer-readable datatype
`rule for validation of the type of
`data values,
`
`the computer-readable
`calculation rule for validation of
`the calculation involving data
`values, or
`
`the computer-readable unit rule
`for validation of the unit of data
`values; and
`
`processing at least a portion of
`the data values of at least a
`portion of the plurality of line
`items of the at least one
`computer-readable XML-
`compliant data document,
`utilizing the at least subset of
`the computer-readable rules,
`and at least a portion of the
`computer-readable semantic
`tags of the at least one
`computer-readable XML-
`
`
`“The XBRL conformance suite has over 400 tests, each which an XBRL processor must "pass" an
`property interpret XBRL functionality specified in the XBRL specification.”
`http://frux.wikispaces.com/file/view/Chapter-18-Extracting.pdf
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy.”
`http://specifications.xbrl.org/validation.html
`
`“Datatypes
`All XBRL concept definitions are associated with a datatype that enforces basic validation of the
`format of reported values. For example, ensuring that strings are not reported against concepts
`which should take numeric values. At a technical level, XBRL reuses the XML Schema datatype
`system. The standard defines a wide range of base datatypes, but the Data Type Registry 1.0
`allows for the collaborative development, rapid review, publication and on-going use of
`additional specialised data constraints.
`…
`Calculations
`Taxonomies can capture basic summation relationships between concepts which will be checked
`during the validation process. As the scope of calculations that can be defined in this way is
`limited, many implementations choose to use Formula for all calculation constraints.
`Units
`The XBRL 2.1 specification requires that facts for concepts with a monetary datatype use
`particular units based on the ISO 4217 currency code standard. More general constraints
`between datatypes and units can be defined in the Units Registry 1.0.”
`http://specifications.xbrl.org/validation.html
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 10
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 12 of 19
`
`compliant data document;
`
`
`
`
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 11
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 13 of 19
`
`
`
`
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 12
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 14 of 19
`
`code stored on the at least one
`non-transitory computer
`readable medium and
`configured to cause the at least
`one hardware processor to
`display a result of a validation of
`the at least one computer-
`readable XML-compliant data
`document;
`
`
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`Users of an XBRL validator use code stored on the at least one non-transitory computer readable
`medium and configured to cause the at least one hardware processor to display a result of a
`validation of the at least one computer-readable XML-compliant data document. See excerpt(s)
`below, for example (emphasis added):
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy. The validation checks
`include:
`
`Datatypes
`All XBRL concept definitions are associated with a datatype that enforces basic validation of the
`format of reported values. For example, ensuring that strings are not reported against concepts
`which should take numeric values. At a technical level, XBRL reuses the XML Schema datatype
`system. The standard defines a wide range of base datatypes, but the Data Type Registry 1.0
`allows for the collaborative development, rapid review, publication and on-going use of
`additional specialised data constraints.
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 13
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 15 of 19
`
`Dimensions
`Taxonomies can associate dimensions with concept definitions, thereby controlling which
`dimensions may - or must - be used with particular concepts.
`Calculations
`Taxonomies can capture basic summation relationships between concepts which will be checked
`during the validation process. As the scope of calculations that can be defined in this way is
`limited, many implementations choose to use Formula for all calculation constraints.
`Units
`The XBRL 2.1 specification requires that facts for concepts with a monetary datatype use
`particular units based on the ISO 4217 currency code standard. More general constraints
`between datatypes and units can be defined in the Units Registry 1.0.”
`https://specifications.xbrl.org/validation.html
`
`“XML validation: Without a valid document in XML, validation is a nonstarter. Business users
`should be able to take this level of validation for granted and never have to deal with it. All XBRL
`processors do XML validation under the hood.
`
`XML Schema validation: An XML document can be valid or well-formed XML, but it may not be
`structured correctly. That structure is what XML Schema validation provides. An XML parser
`generally performs XML Schema validation. The parser makes sure that the elements comply
`with the content model of an XML schema. It also ensures that the data types are correct. Most
`XML languages provide validation only to the extent of an XML schema. XBRL has a number of
`XML schemas that indicate how the XML syntax used by XBRL must be constructed, but XBRL
`goes far beyond XML Schema validation
`
`XBRL syntax validation: Like XML and XML Schema, the XBRL syntax needs to be correct so that
`any XBRL processor can correctly interpret the XBRL taxonomy and/or XBRL instance (not just the
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 14
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 16 of 19
`
`XBRL processor used to create them). XML processors catch some types of errors; XML Schema
`validation detects other types of errors. The XBRL Specification conformance suite has, however,
`more than 400 additional tests that are requirements on XBRL syntax, but XML or XML Schema
`validation can’t detect the errors. XBRL processors detect these types of syntax errors. Again,
`similar to XML validation and XML Schema validation, business users should be able to take this
`level of validation for granted and never have to deal with this level of validation. This
`classification also includes validation related to any XBRL modules utilized.”
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`Users of an XBRL validator use code stored on the at least one non-transitory computer readable
`medium and configured to cause the at least one hardware processor to develop a report, by:
`identifying the at least one computer-readable semantic tag that describes the semantic meaning
`of the at least one data value included in the at least one computer-readable XML-compliant data
`document, and retrieving data from one or more sources to represent the at least one data value
`in the report. See excerpt(s) below, for example (emphasis added):
`
`“Simply put, XBRL is a language that lets you build what you probably typically think of as a
`report. This report is a physical document, just like other documents you’re familiar with: a word-
`processing document, a spreadsheet, or maybe a PDF file. Like these reports, XBRL also has a
`document. The XBRL document, also called an XBRL instance, is built in the form of an electronic
`file and contains business information.
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`“An XBRL instance has four main parts:
`
` ✓
`
` Values: The values are the text (individual values or entire narratives) and numbers in the
`report, the business information. Generally, the text and numbers come from some sort of
`
`code stored on the at least one
`non-transitory computer
`readable medium and
`configured to cause the at least
`one hardware processor to
`develop a report, by:
`
`identifying the at least one
`computer-readable semantic tag
`that describes the semantic
`meaning of the at least one data
`value included in the at least
`one computer-readable XML-
`compliant data document, and
`
`retrieving data from one or
`more sources to represent the
`at least one data value in the
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 15
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 17 of 19
`
`report.
`
`business system, such as an ERP system or a spreadsheet. For example, a value would be a
`number like “5347” or text, such as “Inventory consists of finished goods and workin-progress” or
`even a paragraph or so of narratives.
`
` ✓
`
` Context: The context explains important information about the values. You need to
`understand what entity the value relates to, what period the values relate to, and if the values
`are actual, budgeted, and so on. For example, you want to be able to say that the information
`relates to your company and not some other company, and that the period is for 2009, not 2008.
`
` ✓
`
` Concepts: By concepts, we mean technical representations of business terms. For example,
`“Net Income (Loss)” and “Sales, Net” from Figure 1-2 are business terms. These business terms
`are associated with the text or numbers contained on a business report, the values. You can
`represent these business terms as technical structures and give them unique names, such as
`“NetIncomeOrLoss” or “SalesNet.” You don’t want confuse one concept with another; the unique
`names help to differentiate concepts and the associated business term. The concepts are
`basically a controlled vocabulary of precisely defined business terms. These can be financial
`reporting terms, accounting terms, or even nonfinancial terms; they really can be any terms, but
`they’ll likely be business terms of some sort. Values (like “5347” in the example) are reported for
`concepts and are reported within a specific context.
`
` ✓
`
` Dictionary: Concepts are expressed within a dictionary. In XBRL, these dictionaries are referred
`to as taxonomies, but we want to use the more comfortable term, dictionary, for a moment. The
`dictionary doesn’t necessarily define the concepts, but it does either define them or point to the
`definition or provide a definition in some manner. The important thing here is that the dictionary
`is the central location where concepts are pointed to information that defines that concept. The
`dictionary gives a precise definition about the meaning of each term (semantics), including
`references and examples. Other information helpful in making use of the concept is also
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 16
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 18 of 19
`
`provided, such as labels in any number of languages, relations of a concept to other concepts,
`and such. For example, a dictionary may contain the concept “NetIncomeOrLoss” or “SalesNet,”
`express that the concepts have labels of “Net Income (Loss)” and “Sales, Net,” respectively, and
`communicate the specific ways the concept relates to other concepts in the dictionary such as
`“SalesGross,” “Taxes,” and “Expenses.””
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`See also:
`
`https://www.sec.gov/structureddata/edgarvalandrender
`
`EDGAR Renderer is available as an open source application to include within software
`applications. As of September 28, 2015, the viewer and previewer on the SEC website
`(www.sec.gov/spotlight/xbrl/viewers.shtml), as well as rendering related error and warning
`messages, rely on EDGAR Renderer 3.3.0.814. The EDGAR Renderer standalone program and its
`source code are available for download at www.arelle.org/applications and the change log from
`version 3.2.0.727 is available at
`https://github.com/Arelle/EdgarRenderer/blob/3.3.0.814/change_log.md.
`
`https://www.sec.gov/structureddata/announcement/osd-announcement-110615---edgar-
`renderer-and-validation-engine.html
`
`EDGAR® Renderer enables investors to view via the SEC website the interactive data filings
`submitted under the SEC's rules that require the use of XBRL.
`The Previewer provides the capability to test how an interactive data submission will appear on
`the SEC's website when submitted via EDGAR; the Previewer is only a test mechanism and does
`not constitute an official filing. Once a company completes its interactive data submission via
`
`ATTORNEY-CLIENT PRIVILEGED/CONFIDENTIAL/WORK PRODUCT
`
`Page 17
`
`
`
`Case 1:19-cv-00859-RTH Document 31-14 Filed 08/26/20 Page 19 of 19
`
`EDGAR, the rendering will be presented with the official filing on the SEC website.
`The version of EDGAR Renderer in use on the SEC website is available for download from
`www.arelle.org/applications as a standalone program. A link to the source code for the current
`and other versions of EDGAR Renderer are also available at that site.
`
`https://www.sec.gov/xbrl
`
`
`
`Caveat:
`The notes, cited excerpts, and/or portions thereof utilized herein are set forth for illustrative purposes only and are not meant to be limiting
`in any manner. For example, the notes, cited excerpts, and/or color coded portions thereof may or may not be supplement